This year has witnessed numerous changes to the Polish tax system. The basic personal income tax rate has been reduced from 18% to 17%, tax remittances must now be credited to a unique “micro account”, and – just to make things more interesting – 2020 is a leap year. In hopes of addressing some of the legitimate doubts which may arise in this general connection, I take this opportunity to summarise the time frame for preparation of personal income tax returns by the employing establishment and outlining the situations where it might be worthwhile to fill out your own tax return.

Most individual taxpayers, including those employed in full-time positions, will find the information needed for their settlements with the tax authorities (concerning revenues, income, deductible expenses, and advances towards tax already collected) in the PIT-11 form. By 31 January, companies must forward these documents (in electronic form) to the tax authorities, which will then prepare draft tax returns on our behalf; these draft returns may be checked by 30 April.

By when must your employer present your tax return ?

This year, the deadline by which an employer must present employees with their personal income tax returns falls on 2 March (the statute actually makes reference to the end of February, but seeing as the last day of February 2020 is a Saturday, the actual deadline elapses on the first business day thereafter). The employee should receive her personal income tax return in paper or electronic form.

 

Full text (in Polish) is available on strefabiznesu.pl